Irish Tax Credit Calculator 2026
Tax credits reduce your income tax bill euro-for-euro. Most PAYE employees automatically receive the personal credit and PAYE credit. There are also age-based, marital, and care-related credits worth claiming if eligible.
How is this calculated?
Tick the credits that apply to you. We sum the values defined by Revenue for the selected tax year. Tax credits reduce your liability after the standard banded calculation: gross tax − total credits = income tax due. Note that credits cannot reduce your income tax below zero (unused credits are not refundable).
Frequently Asked Questions
What is a tax credit in Ireland?
An amount that reduces your income tax bill directly. If your gross tax for the year is €5,000 and you have €3,900 of credits, you owe €1,100 in income tax. Credits don't reduce USC or PRSI.
Which tax credits do most PAYE employees get?
The Personal Tax Credit (€1,950 in 2026) and the PAYE Tax Credit (€1,950 in 2026), totaling €3,900. This effectively makes the first €19,500 of income tax-free for a single PAYE worker (€3,900 / 20% standard rate).
Can self-employed people claim the PAYE credit?
No. Self-employed individuals receive the Earned Income Credit instead, which has been aligned to €1,950 in 2026. They don't get both — it's PAYE OR Earned Income, not both.
Are tax credits refundable?
No — Irish tax credits are non-refundable. They can reduce your tax bill to zero, but if your credits exceed your gross tax, you don't get the difference back. Spouses can sometimes transfer unused portions of certain credits between each other in joint assessment.
How do I claim a credit I'm entitled to?
Most credits can be claimed via Revenue's MyAccount or ROS service. Some require supporting evidence (e.g. medical certificates for the blind person's credit). For backdated claims, you can claim refunds for the previous four tax years if you missed eligible credits.
Last updated: May 2026 · Rates sourced from Revenue